Alabama provides an automatic extension of time to file an individual income tax return. Taxpayers who obtain a valid federal extension are automatically granted an Alabama extension. The filing extension is for filing purposes only and is not an extended time to pay any tax due. To avoid interest and penalties, any Alabama income tax owed must be paid by the original due date of the return.
How to Request an Automatic Extension
- Submit a payment voucher (Form 40V) with the box “Automatic Extension Payment” checked.
- Mail the Form 40V with your payment to: Alabama Department of Revenue, P.O. Box 327467, Montgomery, AL 36132-7467.
- Do not staple or attach your payment or Form 40V to your return.
Important Deadlines and Rules
- Payment Deadline: Tax must be paid by the federal return due date, even if filing an extension.
- Extension Duration: No more than 6 months, except in cases where taxpayers are abroad.
- Interest and Penalties: Interest is charged on unpaid tax from the federal due date, even with an extension. Penalties may apply if tax is not paid by the federal deadline.
Reporting Payments on Your Return
- On Form 40NR (Line 22) or Form 40 (Line 23), enter any automatic extension payments made via Form 40V.
- Do not include overpayments from prior years (e.g., 2024) or refunds received — these are not considered estimated tax payments for 2025.
Source:
Form 40NR (Alabama Individual Income Tax Return for Nonresidents, 2025)
Form 40V (Alabama Individual Income Tax Payment Voucher)
Form 40 (Alabama Individual Income Tax Return, 2025)
Disclaimer: Always verify details with the official Alabama Department of Revenue forms and instructions. For complex situations, consult a CPA or tax professional.